Custom, Excise & Service Tax Tribunal
M/S. Ballarpur Industries Ltd vs Commissioner Of Central Excise Customs ... on 23 November, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Miscellaneous Application No. MA/83271/2013
In
Appeal No. ST/361/2010
(Arising out of Order-in-Appeal No. 25/ST/B-I/2010 dated 10.08.2010 passed by the Commissioner of (Appeals), Central Excise, Customs & Service Tax, Bhubaneswar
FOR APPROVAL AND SIGNATURE
DR. D.M.MISRA, HONBLE (JUDICIAL) MEMBER
HONBLE SHRI H.K.THAKUR, MEMBER (TECHNICAL)
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication in any
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s. Ballarpur Industries Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise Customs & S. Tax, Bhubneswar
Respondent (s)
Appearance:
Shri S.C. Mobanty, Advocate for the appellant (s) Shri S.S. Chatarjee, Supdt, (AR) for the Revenue (s) CORAM:
DR. D.M.MISRA, HONBLE (JUDICIAL) MEMBER Honble Shri H.K.Thakur, Member(Technical) Date of Hearing/Decision: 23.11.2015 Date of Pronouncement: 23.11.2015 ORDER No.MO/76388/2015 FO/A/75694/2015 Per Shri H.K.Thakur The present Miscellaneous Application for Rectification of mistake [MA (ROM)] has been filed by the appellant with respect to final order No. S-975/A-622/KOL/2012 dt 28/8/2012 passed by this bench.
2. Sh. S.C. Mohanty (Advocate) appearing on behalf of the appellant submitted that the issue involved in the appeal was whether GTA Service tax under reverse Charge can be paid from the cenvat credit account maintained by the appellant. That the period involved was from January 2005 to March 2005 & was covered by the following case laws existing & cited at the time of passing of the order dt 28/8/2012 :-
(i) Bhushan Power Vs CCE [2008 (12) STT-155 (Tri)]
(ii) India Cement Vs CCE [2009 (18) STT-25 (Tri)]
(iii) CCE Vs Jocil Ltd [2009 (23) STT-3961 (Tri)]
3. Sh. S. S. Chatterjee Supdt (AR) appearing on behalf of the Revenue argued that certain wrong facts got recorded in Paras- 3 to 7 of the order dt 28/8/2012 which needs rectification as per ROM filed.
4. Heard both sides on ROM application and perused the case records. It is observed that the issue involved in the appeal was whether cenvat credit can be utilized for discharging Service tax liability on GTA Services paid under Reverse charge and that the issue was not related to admissibility of cenvat credit on transportation from the place of removal. Accordingly we rectify the mistake in order dt 28/8/12, apparent on the face of the records, as follows.
(i) In place of Paras. 3 to 7 following may be read.
3. The issue involved in the present appeal is whether appellant can utilize Cenvat Credit for discharging Service tax liability on GTA Service paid on reverse charge. The period of demand is January 2005 to March 2005. The case of the appellant is covered by the relied upon case law of Bhushan power & Steel Ltd Vs CCE, CUS & ST BBSR-II [2008 (10) STR 18 (Tri-Kolkata)] =[(2008)12 STT-155 (Tri)] passed by this bench.
(ii) For Para No. 7.1 of the order dt 28/8/12 the number may be read as Para-4.
5. MA (ROM) filed by the appellant is allowed as per the order contained in Para- 4 above.
(Operative part of the order was pronounced in the open court.)
(D.M.MISRA) (H.K. THAKUR)
JUDICIAL MEMBER TECHNICAL MEMBER
Tushar kumar
3
Appeal No.ST/361/2010